GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

; GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 15 12020 (State Tax) Dated Itanagar the , 23rd March 2020 No. GST/23/2017Nol-II In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act , 2017 (07 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules , 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020 . Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2 . In the Arunachal Pradesh Goods and Services Tax Rules , 2017 (hereinafter referred to as the said rules) , in rule 8, after sub-rule (4) , the following sub-rule shall be inserted , n namely:- " ( 4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020 , u undergo authentication of Aadhaar number for grant of registration.". 3 . In the said rules , in rule 9, in sub-rule (1) , with effect from 01.04.2020 , t the following subrule shall be inserted , n namely:- " Provided that where a person , other than those notified under sub-section (6D) of section 25 , fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 , then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application , in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases. " . In the said rules , for rule 25, the following rule shall be substituted , n namely:- " Physical veri